TaxTMI 
TaxTMI 
For a proprietorship, can a foreign citizen who holds OCI, is permanently residing in India, holding Aadhaar card and PAN card, be registered as primary authorized signatory for purposes of GST?
GST Registration - Primary authorized signatory
28 Oct 2025 
7 Replies 
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Primary authorised signatory eligibility: Aadhaar linked PAN and residency vs registration form citizenship restriction.
The core issue is whether an OCI with Aadhaar, PAN and permanent residence in India can serve as the primary authorised signatory for GST. One position holds that Aadhaar linked PAN and residency satisfy GST KYC and e authentication requirements, permitting designation; the contrary position relies on the REG 01 form's citizenship question and interprets the rules as barring non Indians from that role, creating a practical conflict between authentication procedures and the citizenship field in the registration form. (AI Summary)
The core issue is whether an OCI with Aadhaar, PAN and permanent residence in India can serve as the primary authorised signatory for GST. One position holds that Aadhaar linked PAN and residency satisfy GST KYC and e authentication requirements, permitting designation; the contrary position relies on the REG 01 form's citizenship question and interprets the rules as barring non Indians from that role, creating a practical conflict between authentication procedures and the citizenship field in the registration form. (AI Summary)